Larner Corporation is a diversified manufacturer of industrial goods. The company's activity-based costing system contains the following six activity cost pools and activity rates:

Activity Cost Pool	Activity Rates
Labor-related	$	9.00	per direct labor-hour
Machine-related	$	4.00	per machine-hour
Machine setups	$	70.00	per setup
Production orders	$	200.00	per order
Shipments	$	130.00	per shipment
General factory	$	4.00	per direct labor-hour

Cost and activity data have been supplied for the following products:

	J78		B52
Direct materials cost per unit	$	4.50	$	46.00
Direct labor cost per unit	$	3.25	$	4.00
Number of units produced per year		4,000		500

	Total Expected Activity
	J78		B52
Direct labor-hours	1,500		50
Machine-hours	2,400		50
Machine setups	3		2
Production orders	4		2
Shipments	9		2